2019 (8) TMI 933

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.... For the Respondents : Mr. Vinay Kuthiala, Senior Advocate, with Mr. Devi Singh Verma, Advocate ORDER V. RAMASUBRAMANIAN , CHIEF JUSTICE (ORAL) Challenging an order passed by the Principal Commissioner of Income Tax under Section 119(2)(b) of the Income Tax Act, 1961, (for short 'the Act'), condoning the delay on the part of the 2nd respondent in filing the income tax returns for the ass....

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....ioner, who is a voter in the Constituency, has come up with the above writ petition. 5. Obviously, what has driven the petitioner to take this step is that if the delay is not condoned, the 2nd respondent would be deemed to be a person who has not complied with law, inviting civil and penal consequences. In the event of penal consequences getting attracted his very entitlement to contest would ....

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.... to the generality of the foregoing power,- (a) xxx xxx xxx (b) The Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, authorize {any income tax authority, not being a Commissioner (Appeals)} to admit an application or claim for any exemption, deduction, refund or any other relief....